2013-09-15T12:18:03-07:00 2012-10-31 Kambe & Mahan CPAs 340 Second Street 6 Los Altos CA 940223624 990 2011-11-01 770138713 NORTHERN CALIFORNIA VOLLEYBALL ASSOCIATION NORT 4155507582 72 DORMAN AVENUE SAN FRANCISCO CA 94124 DONNA DONAGHY 2013-09-15 true Jack W Mahan 6509419555 2011 2016-02-24 21:20:13Z 3960286 false false X WWW.NVCA.COM X 1982 CA TO DEVELOP, CONDUCT, PROMOTE, AND GOVERN THE GAME OF VOLLEYBALL, ON AN AMATEUR BASIS, AMONG YOUTHS AND ADULTS OF THE NORTHERN CALIFORNIA AND NORTHERN NEVADA AREAS. 5 4 7 0 494 20130 3066603 3461709 1418 998 286722 290908 3355237 3773745 500 1421 0 498468 440927 0 0 2920859 3039771 3419827 3482119 -64590 291626 765346 1194971 450748 588747 314598 606224 TO DEVELOP, CONDUCT, PROMOTE, AND GOVERN THE GAME OF VOLLEYBALL, ON AN AMATEUR BASIS, AMONG YOUTHS AND ADULTS OF THE NORTHERN CALIFORNIA AND NORTHERN NEVADA AREAS. false false 2726646 NCVA SERVICES OVER 12,000 MEMBERS IN THE SPORT OF VOLLEYBALL THROUGH WEEKLY PRACTICES, LEAGUE TOURNAMENTS, AND SUMMER CAMPS AND CLINICS. 2726646 true true false false false false false false false false true false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 182 0 false 7 true false false false false false false false false false false false 0 false false false false false false false false false false false X 5 4 false false false false false false false true true false false false true true true true false true true true false false X X DONNA DONAGHY 4155507582 72 DORMAN AVENUE SAN FRANCISCO CA 94124 X DONNA DONAGHY 40.00 X X 0 0 0 ANDY SERRANO 4.00 X 0 0 0 DIANE MAZZEI 4.00 X 0 0 0 CRAIG B HARDISTY 4.00 X 0 0 0 NICOLE M ANNALORO 4.00 X 0 0 0 0 false false false 0 20130 20130 TOURNAMENT FEES 2161055 2161055 PENALTIES 17210 17210 Membership Dues & Assessments 1161467 1161467 HIGH PERFORMANCE 94859 94859 CLINIC FEES 15760 15760 11358 11358 3461709 998 998 0 0 54452 54452 54452 54452 0 4568 4568 0 229002 186541 42461 42461 REBATES 143904 143904 ADMINISTRATIVE SERVICES 45523 45523 189427 3773745 3559620 189427 X 1421 1421 0 0 0 0 0 364093 22915 341178 0 45588 45588 31246 31246 0 25473 24807 666 9583 9583 0 0 0 7500 7500 10088 10088 5897 5897 0 0 76807 53190 23617 139643 114507 25136 0 0 9402 9402 0 61617 61617 36025 10360 25665 DUES & SUBSCRIPTIONS 79816 78397 1419 NATIONAL DUES 387785 387785 OUTSIDE SERVICES 695492 651264 44228 RENT/EVENT FACILITIES 1110045 1110045 384598 210338 174260 3482119 2726646 755473 0 206155 637156 0 0 29629 26241 0 0 0 21455 21988 194145 155149 837401 549255 311833 288146 0 0 0 0 2129 66291 765346 1194971 19053 141546 200450 257800 10653 84966 220592 104435 450748 588747 X 314598 606224 314598 606224 765346 1194971 291626 X false true true X false false X 944696 853724 886113 1033650 1181597 4899780 1766580 1932972 2191011 2360429 2588264 10839256 0 0 0 2711276 2786696 3077124 3394079 3769861 15739036 0 0 15739036 1246 1564 1156 1418 998 6382 0 1246 1564 1156 1418 998 6382 0 144238 169341 171443 184935 189427 859384 2856760 2957601 3249723 3580432 3960286 16604802 0.94790 0.95610 0.00040 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 837401 549255 288146 288146 SECURITY DEPOSITS 2116 NEW ASSET 64175 66291 SHORT-TERM PORTION OF LOAN 54560 ROUNDING -1 Rounding 1 OTHER CURRENT LIABILITIES 22506 LINE OF CREDIT 571 CREDIT CARDS 26798 104435 3773745 3482119 291626 291626 3773745 3773745 3773745 3482119 3482119 3482119 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses WEBSITE: Column (A) - Total = $35471; Column (B) - Program Services = $0; Column (C) - Management & General = $35471; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses UTILITIES: Column (A) - Total = $1487; Column (B) - Program Services = $0; Column (C) - Management & General = $1487; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses UNIFORMS: Column (A) - Total = $1287; Column (B) - Program Services = $1287; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses TOURNAMENT ENTRIES: Column (A) - Total = $39800; Column (B) - Program Services = $39800; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses TELEPHONE: Column (A) - Total = $20041; Column (B) - Program Services = $0; Column (C) - Management & General = $20041; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses TAXES & LICENSES: Column (A) - Total = $8081; Column (B) - Program Services = $0; Column (C) - Management & General = $8081; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses SUPPLIES - TOURNAMENTS: Column (A) - Total = $51667; Column (B) - Program Services = $51667; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses SUPPLIES - STORE: Column (A) - Total = $1767; Column (B) - Program Services = $1767; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses SMALL EQUIPMENT: Column (A) - Total = $2332; Column (B) - Program Services = $1341; Column (C) - Management & General = $991; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses SECURITY: Column (A) - Total = $11574; Column (B) - Program Services = $11574; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses REPAIRS & MAINTENANCE: Column (A) - Total = $4236; Column (B) - Program Services = $439; Column (C) - Management & General = $3797; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses RENT - EQUIPMENT: Column (A) - Total = $43285; Column (B) - Program Services = $33263; Column (C) - Management & General = $10022; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $5121; Column (B) - Program Services = $0; Column (C) - Management & General = $5121; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $41788; Column (B) - Program Services = $32545; Column (C) - Management & General = $9243; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses PAYROLL PROCESSING: Column (A) - Total = $1300; Column (B) - Program Services = $0; Column (C) - Management & General = $1300; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MISCELLANEOUS: Column (A) - Total = $859; Column (B) - Program Services = $0; Column (C) - Management & General = $859; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses CLINIC EXPENSES: Column (A) - Total = $1799; Column (B) - Program Services = $1799; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BOOKS: Column (A) - Total = $216; Column (B) - Program Services = $216; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BANK CHARGES/CREDIT CARD FEES: Column (A) - Total = $75331; Column (B) - Program Services = $0; Column (C) - Management & General = $75331; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BAD DEBTS: Column (A) - Total = $2516; Column (B) - Program Services = $0; Column (C) - Management & General = $2516; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses AWARDS: Column (A) - Total = $34640; Column (B) - Program Services = $34640; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses ALLOCATE TO PROGRAM: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON DEMAND IN THE ORGANIZATION'S OFFICE. IN ADDITION, CERTAIN DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES ARE COMPARED TO THE COMPENSATION OF OFFICERS OF OTHER VOLLEYBALL REGIONS AND TO THE COMPENSATION OF OFFICERS OF COMPARABLE SIZE EXEMPT ORGANIZATIONS. IN ADDITION, THE COST OF LIVING INDEX FOR THE REGION IS TAKEN INTO CONSIDERATION. THE COMPENSATION IS THEN APPROVED BY THE BOARD OF DIRECTORS. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ON A DAILY BASIS, ALL CHECKS WRITTEN TO A RELATED PARTY ARE MONITORED AND APPROVED. IN ADDITION, THE FINANCIAL AUDITORS REVIEW PAYMENTS TO RELATED PARTIES AS PART OF THE FINANCIAL AUDIT PROCESS. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process ALL MEMBERS OF THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE TAX RETURNS AND THE AUDITED FINANCIAL STATEMENTS. THESE ARE DISCUSSED AND APPROVED AT A QUARTERLY MEETING. Client Note 2 - AS OF THE DATE OF THE PREPARATION OF THIS INCOME TAX RETURN, THE FINANCIAL AUDIT WAS NOT COMPLETE. Client Note 1 - TAXPAYER MAINTAINS DETAILED RECORDS OF ITS FIXED ASSETS AND THE RELATED DEPRECIATION IN ITS BOOKS AND RECORDS WHICH ARE AVAILABLE UPON REQUEST.